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HQ 956825




August 23, 1994

CLA-2 CO:R:C:F 956825 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3206.10

Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Application for further review of Protest No. 1001-92-104901, dated July 31, 1992; pearlescent pigments and preparations; HRL 952785; HRL 954723; HRL 955428

Dear Area Director:

This is a decision on a protest filed July 31, 1992, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise entered in May of 1992 and liquidated on June 26 and July 10, 1992.

FACTS:

The protestant entered the merchandise under subheading 3206.49.50, HTSUSA, a residual provision for other coloring matter and other preparations. Duty was claimed at the column one general rate of 3.1 percent ad valorem.

Customs reclassified the merchandise under subheading 3206.10.00, HTSUSA, a provision for pigments and preparations based on titanium dioxide. Duty was assessed at the column one general rate of 6 percent ad valorem.

ISSUE:

Whether coloring preparations that are mixtures of certain metal compounds and mica are based on the particular metal compound present and classifiable under subheading 3206.10, HTSUSA, or are based on mica and classifiable under subheading 3206.49.50, HTSUSA, as other coloring matter and other preparations.

LAW AND ANALYSIS:

In Headquarters Ruling Letter (HRL) 952785 (July 19, 1994), this office addressed the same arguments raised herein, and found that such pigments are not based on mica. The same class or kind of merchandise was again addressed in HRL 954723 (July 25, 1994) and HRL 955428 (August 19, 1994) (copies enclosed). Therefore, you classified and liquidated the entries correctly.

HOLDING:

The protest should be denied.

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Freedom of Information and other public access channels.

Sincerely,

John Durant, Director

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